Statutory occupational accident insurance is a compulsory insurance for employers. Those insured automatically have full coverage.
Statutory occupational accident insurance is among the oldest branches of German social insurance . By contrast with health, long-term care, pension and unemployment insurance, statutory occupational accident insurance is contribution-free for those insured. The costs for comprehensive insurance coverage for prevention, rehabilitation and compensation are borne by employers. For public-sector jobs, the federal, state and municipal governments carry the costs.
The contribution rates are determined according to the pay-as-you-go principle, based on expenditures in prior years. This means that at the end of each fiscal year the statutory accident insurance funds allocate their expenditures among the member companies. The calculation basis is thus formed by actual financing needs, i.e. the allocation amount to be put aside, the wages and salaries of the insured and the hazard class of the particular industry concerned. For the municipal accident insurance associations and accident funds, the contributions are based on the population, the number of insured persons, or wages and salaries.
Further information can be found on the following websites:
